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This article is an incomplete list of Financial Accounting Standards Board (FASB) pronouncements, which consist of Statements of Financial Accounting Standards ("SFAS" or simply "FAS"), Statements of Financial Accounting Concepts, Interpretations, Technical Bulletins, and Staff Positions, which together presented rules and guidelines for preparing, presenting, and reporting financial ...
The employees were required to stay on the packing plant's premises when they were not on the clock. In the action brought by the employees to recover overtime for the periods that they spent on call, the district court ruled that the time employees spent waiting to respond to alarms did not count as hours worked.
Regulation S-X and the Financial Reporting Releases (Staff Accounting Bulletins) set forth the form and content of and requirements for financial statements required to be filed as a part of (a) registration statements under the Securities Act of 1933 and (b) registration statements under section 12, [2] annual or other reports under sections 13 [3] and 15(d) [4] and proxy and information ...
OMB Bulletin No. 17-03, Audit Requirements for Federal Financial Statements; OMB Bulletin M07-02, Bulletin for Agency Good Guidance Practices, 72 Fed. Reg. 43432 (Jan. 25, 2007) OMB Bulletin M05-03, Information Quality Bulletin for Peer Review; OMB Bulletin B01-09, Form and Content of Agency Financial Statements
The FASB expects that the new system will reduce the amount of time and effort required to research an accounting issue, mitigate the risk of noncompliance with standards through improved usability of the literature, provide accurate information with real-time updates as new standards are released, and assist the FASB with the research efforts ...
The functionality of all-points bulletins was based on the latest advances in computer networking at the time, developed in the 1940s and continuing evolution through to the 1970s. Different from e-mail or teleconferencing , which are designed for a limited list of recipients, all-points bulletins were digital message "broadcast systems."
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Accounting Research Bulletins were documents issued by the US Committee on Accounting Procedure between 1938 and 1959 on various accounting problems. They were discontinued with the dissolution of the Committee in 1959 under a recommendation from the Special Committee on Research Program. [ 1 ]